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العنوان
The Impact of A Proposed Disclosure Statement of Governance on Audit Expectation Gap :
المؤلف
Helal, Asmaa Refaat Abd El-Moneim.
هيئة الاعداد
باحث / اسماء رفعت عبد المنعم هلال
مشرف / محمد علي وهدان
مناقش / إسماعيل إبراهيم جمعة
مناقش / حازم أحمد يس
الموضوع
Accounting.
تاريخ النشر
2017.
عدد الصفحات
180 p. ;
اللغة
الإنجليزية
الدرجة
ماجستير
التخصص
الأعمال والإدارة والمحاسبة (المتنوعة)
تاريخ الإجازة
15/9/2017
مكان الإجازة
جامعة المنوفية - كلية التجارة - المحاسبة
الفهرس
Only 14 pages are availabe for public view

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from 178

Abstract

This study aims to propose the disclosure statement of governance (DSG) in corporations’ annual reports and its impact on the audit expectation gap (AEG). Some sub-objectives can also be identified to achieve the main objective of this study as follows: Identifying the reasons of the AEG, proposing the DSG, identifying the importance of DSG in the annual reports, identifying and examining the most important components of DSG, studying the relationship between the DSG and the AEG, and studying the impact of the DSG on the AEG.
To achieve the study objectives and its hypotheses, a questionnaire was developed to collect data from the study sample which is classified into three samples (academics, auditors, and users of annual reports).
The findings of the study showed that there is a significant difference in the views of the three samples about the reasons of the AEG, the importance of DSG for users of annual reports, auditors and management, the contributing factors to activate DSG, the components of DSG, and the impact of the DSG on AEG.
Furthermore, the study results indicated that there is a significant relationship between the DSG and the AEG. Moreover, there is a significant relationship between each component of DSG and its impact on AEG. Finally, the study shows that there is a significant impact of the components of the DSG on the AEG. So, the major study contribution is that it specifies the DSG as a new approach for reducing the AEG.